12-month business rates holiday - All retail, hospitality, leisure and nursery businesses in England
The business rates holiday for the 2020/21 tax year will be applied to businesses’ next council tax bill in April 2020. Businesses that received the retail discount in the 2019/20 tax year will be rebilled by their local authority as soon as possible.
Properties that will benefit from the relief will be occupied hereditaments that are wholly or mainly being used:
- as shops, restaurants, cafes, drinking establishments, cinemas and live music venues
- for assembly and leisure
- as hotels, guest and boarding premises and self-catering accommodation
- occupied by providers on Ofsted’s Early Years Register
- wholly or mainly used for the provision of the Early Years Foundation Stage
Note: Definition of hereditaments can be provided by our consultants
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